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All Journal Jurnal Manajemen dan Bisnis
Sherla Nursela
Universitas Mathlaul Anwar Banten, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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SOSIALISASI PAJAK BUMI BANGUNAN MEMODERASI PENGARUH PENGETAHUAN PAJAK MASYARAKAT TERHADAP KEPATUHAN PAJAK Sherla Nursela; Verliani Dasmaran; Nani Sriyani
Jurnal Manajemen dan Bisnis Vol 2, No 2 (2022)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v2i2.2350

Abstract

This study aims to determine tax knowledge in the Langen Sari village community and its effect on tax compliance, as well as the moderating role of tax socialization on land and building tax (PBB). The results of the study prove. Land and building taxes have an influence on regional development, especially in the infrastructure sector, but also public compliance in paying land and building taxes is still very low. The data used in this study is primary data collected through a questionnaire technique of 42 respondents, obtained from a population of 1,051. This research uses multiple regression analysis method and t test.
Co-Authors Nani Sriyani Verliani Dasmaran